Miss an ROC filing deadline and the cost is not a one-time fine — it is ₹100 per day, per form, with no upper limit, and it keeps running until you file. A company that forgets its annual return for a year can owe more in late fees than the filing itself ever cost. Worse, directors of a company that defaults for two straight years can be disqualified from every board they sit on.
ROC filing is the set of annual returns and financial documents every company registered in India must submit to the Registrar of Companies through the MCA portal. This guide covers which forms you file, when they are due for FY 2025-26, what they cost, and what happens if you are late.
What Is ROC Filing?
The Registrar of Companies (ROC) is the office under the Ministry of Corporate Affairs (MCA) that maintains the official record of every incorporated company in India. ROC filing is how your company keeps that record current — reporting your financial statements, shareholding, directors, and key events each year.
Every company registered under the Companies Act, 2013 must file, regardless of turnover or activity. This includes Private Limited Companies, One Person Companies (OPCs), and dormant companies with no transactions at all. A company that did zero business in the year still files a “nil” return — non-filing, not inactivity, is what triggers penalties.
Mandatory Annual ROC Forms
Two forms make up the core of annual ROC compliance for a company: AOC-4 (financial statements) and MGT-7 or MGT-7A (annual return). Most companies also file ADT-1, and several event-based forms apply depending on circumstances.
| Form | Purpose | Who files | Due date (FY 2025-26) |
|---|---|---|---|
| AOC-4 | Filing of financial statements (balance sheet, P&L, board report) | All companies | Within 30 days of AGM (by 29 Oct 2026 if AGM is held on 30 Sep) |
| MGT-7 | Annual return | Companies other than OPC and small companies | Within 60 days of AGM (by 28 Nov 2026) |
| MGT-7A | Abridged annual return | OPCs and small companies | Within 60 days of AGM (within 60 days of completion of 6 months from FY end for OPC) |
| ADT-1 | Appointment / ratification of auditor | All companies | Within 15 days of AGM |
| DIR-3 KYC | Director KYC | Every director holding a DIN | 30 September 2026 |
| DPT-3 | Return of deposits and outstanding loans | Companies with loans/deposits | 30 June 2026 |
| MSME-1 | Half-yearly return of dues to MSME suppliers | Companies with MSME payables overdue beyond 45 days | 30 Apr and 31 Oct |
ROC Filing Due Dates for FY 2025-26
Most ROC deadlines hang off your Annual General Meeting (AGM) date, so the AGM anchors the whole calendar. For a financial year ending 31 March 2026, a company must hold its AGM within six months — by 30 September 2026. A newly incorporated company gets nine months from the end of its first financial year for its first AGM.
Working backward and forward from a 30 September 2026 AGM, the sequence runs like this:
- 30 June 2026 — DPT-3 (return of deposits as on 31 March 2026)
- 30 September 2026 — DIR-3 KYC for every director, and the deadline to hold the AGM
- Within 15 days of AGM — ADT-1 (auditor appointment)
- Within 30 days of AGM (≈29 October 2026) — AOC-4
- Within 60 days of AGM (≈28 November 2026) — MGT-7 / MGT-7A
- 31 October 2026 — MSME-1 for the April–September half-year
An OPC has no AGM. Its AOC-4 is due within 180 days of the financial year end, and MGT-7A within 60 days of that same six-month point. For a deeper month-by-month view across GST, TDS, and ROC obligations together, see our annual compliance calendar for Indian companies.
ROC Filing Fees
The government fee for AOC-4 and MGT-7 is based on your company’s authorised share capital, not turnover. The normal (on-time) fees are modest — the real expense is the late fee, which dwarfs the base charge the moment you miss a deadline.
| Authorised capital | Normal fee per form |
|---|---|
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 to ₹4,99,999 | ₹300 |
| ₹5,00,000 to ₹24,99,999 | ₹400 |
| ₹25,00,000 to ₹99,99,999 | ₹500 |
| ₹1,00,00,000 and above | ₹600 |
Companies without share capital pay a flat ₹200 per form. These are MCA fees only — your CA or company secretary will charge a separate professional fee for preparing and certifying the documents.
Penalties for Late ROC Filing
Since 2018, the additional fee for filing AOC-4 or MGT-7 late is a flat ₹100 per day, per form, with no maximum. It accrues every calendar day from the due date until you actually file. There is no waiver and no cap — a six-month delay on both forms is ₹100 × 180 × 2 = ₹36,000 in additional fees alone.
Beyond the per-day fee, the Companies Act prescribes penalties on the company and on every officer in default. The consequences escalate the longer a default runs:
- ₹100/day additional fee on each late form, uncapped
- Penalty on the company and officers under Sections 92 and 137 for non-filing of the annual return and financial statements
- Director disqualification — a director of a company that fails to file financial statements or annual returns for three consecutive financial years is disqualified under Section 164(2) and cannot be reappointed or appointed elsewhere for five years
- “Active non-compliant” / strike-off risk — persistent default can lead the ROC to mark the company inactive or initiate strike-off
Because the late fee never stops growing, the cheapest path is always to file immediately, even if late — every day you wait adds to the bill.
How to File ROC Returns on the MCA Portal
ROC forms are filed online through the MCA V3 portal (mca.gov.in). The broad process is the same for most forms:
- Hold the board meeting and AGM, and get the financial statements approved
- Log in to the MCA V3 portal with your registered credentials
- Select and complete the relevant web-based form (AOC-4, then MGT-7/7A)
- Attach the required documents — audited financials, board report, and auditor’s report for AOC-4
- Affix the digital signature (DSC) of the director and, where required, certification by a practising CA, CS, or CMA
- Pay the fee online and save the SRN (Service Request Number) as proof of filing
The financial statements you attach to AOC-4 are the same documents an investor or lender will later pull from public records, so accuracy matters. If you want to understand what those filings reveal, read our guide on how to read a company’s financial statements.
ROC Filing for LLPs
Limited Liability Partnerships file with the ROC too, but on a different set of forms and dates. An LLP files Form 11 (annual return) by 30 May and Form 8 (statement of account and solvency) by 30 October each year — and the same ₹100-per-day late fee applies. If you are weighing an LLP against a company, see our full LLP registration guide.
How to Check a Company’s ROC Filing Status
Whether you are confirming your own filings or running due diligence on a supplier, customer, or potential partner, you can check any company’s filing history against the MCA master data. WeeDoo.in lets you search 27+ lakh MCA-registered companies for free and see their registration details, directors, and filing record — useful before you sign a contract or extend credit.
Frequently Asked Questions
Is ROC filing mandatory for a company with no business?
Yes. Every registered company must file its annual return and financial statements even if it had no transactions during the year. A dormant or zero-activity company files a “nil” return — skipping it triggers the same ₹100-per-day penalty as any other default.
What is the difference between MGT-7 and MGT-7A?
MGT-7 is the full annual return filed by most companies. MGT-7A is an abridged version introduced for One Person Companies and small companies, which carry a lighter disclosure burden.
Can ROC late fees be waived?
No. The ₹100-per-day additional fee is automatic and has no waiver provision under normal circumstances. The MCA occasionally announces one-off settlement or amnesty schemes with reduced fees, but you cannot count on one — file on time, or file immediately if you have already missed the date.
What happens if a company does not file for three years?
Beyond mounting late fees, every director of the defaulting company is disqualified under Section 164(2) for five years and cannot be appointed or reappointed as a director of any company. The ROC can also move to strike the company off the register.
